The tariff classification of an adult unisex costume from China.

N057564 April 30, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Christian Lee Handerson Handicraft Mfg. Co.11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of an adult unisex costume from China. Dear Ms. Lee: In your letter dated April 10, 2009, you requested a tariff classification ruling. Style M-1575-01 Vampire King Costume consists of a shirt/blouse, pants and cape made of 100 percent polyester fabric. The shirt/blouse is made of a knit fabric front with a woven fabric inset, a knit fabric back, and woven fabric sleeves. The essential character is imparted by the knit components. The garment features long sleeves with a faux vest, sewn-in fabric belt, hook and loop front closure, and loose overlock stitching at the neck, seams, wrists, closure and garment bottom. The long knit fabric pants feature a thin elasticized waist, and loose overlock stitching at the seams and ankles. The overall amount of finishing of the shirt/blouse and pants is such that the articles are flimsy in nature or construction, and lacking in durability. The full length cape is made of woven fabric; it is lined and features a large padded double fabric collar, ribbon tie at the front, and tight overlock stitching at the edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the cape imparts the essential character of the set. The applicable subheading for the Style M-1575-01 Vampire King Costume set will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other." The rate of duty will be 16 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division